Companies/Consumer Discretionary/3066.NG

3066.NG—57

JB Eleven Co Ltd

Restaurants & BarsVerified

Score breakdown

Profitability+21Sentiment+30Risk penalty-3Missing signals-3

Quality breakdown

Key fields100Profile38Conclusion95AI synthesis40Observations13

Capital Structure and Liquidity JB Eleven Co Ltd maintains a debt-to-equity ratio of 0.88, indicating a moderate reliance on debt financing [doc:103]. The company's liquidity position is characterized as medium, with a current ratio of 1.5, suggesting it can cover short-term obligations but with limited buffer [doc:103]. Free cash flow is negative at -70.1 million JPY, and capital expenditures amounted to -398.3 million JPY, indicating ongoing investment in operations [doc:101]. ### Profitability and Returns The company's return on equity (ROE) is 2.73%, and return on assets (ROA) is 1.1%, both below the industry median for Restaurants & Bars, which typically sees ROE in the 5-8% range and ROA in the 3-5% range [doc:103]. Operating income of 81.1 million JPY and net income of 57.7 million JPY reflect a narrow margin, with gross profit at 5.37 billion JPY [doc:101]. ### Segments and Geographic Exposure The company operates two segments: Quick Service (Ikkokukaido) and Casual Service (Long-hu dining). Revenue concentration is not disclosed, but the company operates entirely within Japan, exposing it to domestic economic conditions and consumer spending trends [doc:101]. ### Growth Trajectory Recent financial data shows a revenue of 7.97 billion JPY, with no disclosed growth rate. Analysts reported the last actual revenue at 7.97 billion JPY, aligning with the company's reported figures [doc:101]. No forward-looking revenue growth estimates are provided, and the outlook for the next fiscal year remains uncertain [doc:101]. ### Risk Factors The company faces a medium liquidity risk, with a current ratio of 1.5 and negative free cash flow. The risk assessment also notes that net cash is negative after subtracting total debt, indicating potential refinancing needs [doc:103]. Dilution risk is assessed as low, with no near-term pressure expected [doc:103]. ### Recent Events No recent filings or transcripts are disclosed in the provided data, limiting insight into management commentary or strategic shifts [doc:101].

Profile

CompanyJB Eleven Co Ltd

Ticker3066.NG

SectorConsumer Cyclicals

BusinessCyclical Consumer Services

Industry groupCyclical Consumer Services

IndustryRestaurants & Bars

AI analysis

Business. JB Eleven Co Ltd operates as a holding company engaged in the restaurant business in Japan, operating under the Ikkokukaido brand for quick service ramen and Long-hu dining for casual Chinese cuisine [doc:101].

Classification. The company is classified under the Restaurants & Bars industry within the Consumer Cyclicals economic sector, with a confidence level of 0.92 [doc:102].

### Capital Structure and Liquidity JB Eleven Co Ltd maintains a debt-to-equity ratio of 0.88, indicating a moderate reliance on debt financing [doc:103]. The company's liquidity position is characterized as medium, with a current ratio of 1.5, suggesting it can cover short-term obligations but with limited buffer [doc:103]. Free cash flow is negative at -70.1 million JPY, and capital expenditures amounted to -398.3 million JPY, indicating ongoing investment in operations [doc:101]. ### Profitability and Returns The company's return on equity (ROE) is 2.73%, and return on assets (ROA) is 1.1%, both below the industry median for Restaurants & Bars, which typically sees ROE in the 5-8% range and ROA in the 3-5% range [doc:103]. Operating income of 81.1 million JPY and net income of 57.7 million JPY reflect a narrow margin, with gross profit at 5.37 billion JPY [doc:101]. ### Segments and Geographic Exposure The company operates two segments: Quick Service (Ikkokukaido) and Casual Service (Long-hu dining). Revenue concentration is not disclosed, but the company operates entirely within Japan, exposing it to domestic economic conditions and consumer spending trends [doc:101]. ### Growth Trajectory Recent financial data shows a revenue of 7.97 billion JPY, with no disclosed growth rate. Analysts reported the last actual revenue at 7.97 billion JPY, aligning with the company's reported figures [doc:101]. No forward-looking revenue growth estimates are provided, and the outlook for the next fiscal year remains uncertain [doc:101]. ### Risk Factors The company faces a medium liquidity risk, with a current ratio of 1.5 and negative free cash flow. The risk assessment also notes that net cash is negative after subtracting total debt, indicating potential refinancing needs [doc:103]. Dilution risk is assessed as low, with no near-term pressure expected [doc:103]. ### Recent Events No recent filings or transcripts are disclosed in the provided data, limiting insight into management commentary or strategic shifts [doc:101].

Key takeaways

JB Eleven Co Ltd operates in the Restaurants & Bars industry with a moderate debt-to-equity ratio of 0.88.
The company's ROE of 2.73% and ROA of 1.1% are below industry medians, indicating weak profitability.
Revenue is concentrated in Japan, exposing the company to domestic economic conditions.
Free cash flow is negative, and capital expenditures are significant, suggesting ongoing investment.
Liquidity risk is medium, and dilution risk is low with no near-term pressure.
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## RATIONALES
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Financial snapshot

PeriodHA-latest

CurrencyJPY

Revenue$7.97B

Gross profit$5.37B

Operating income$81.1M

Net income$57.7M

R&D—

SG&A—

D&A—

SBC—

Operating cash flow$100.3M

CapEx-$398.3M

Free cash flow-$70.1M

Total assets$5.25B

Total liabilities$3.14B

Total equity$2.12B

Cash & equivalents$1.38B

Long-term debt$1.86B

Annual history (last 5)

PeriodRevenueOp IncomeNet IncomeFCF

FY0$7.97B$81.1M$57.7M-$70.1M

FY-1$7.64B$94.4M$80.0M-$85.2M

FY-2$7.12B-$277.1M-$318.7M-$456.5M

FY-3$6.10B$606.9M$297.8M$142.0M

FY-4$5.98B-$388.1M-$386.8M-$287.1M

PeriodGross %Op %Net %FCF %

FY0————

FY-1————

FY-2————

FY-3————

FY-4————

PeriodAssetsEquityCashDebt

FY0$5.25B$2.12B$1.38B—

FY-1$5.27B$1.35B$1.54B—

FY-2$5.29B$1.10B$1.45B—

FY-3$5.73B$1.27B$2.01B—

FY-4$5.33B$783.6M$1.65B—

PeriodOCFCapExFCFSBC

FY0$100.3M-$398.3M-$70.1M—

FY-1$712.2M-$443.2M-$85.2M—

FY-2$122.1M-$388.1M-$456.5M—

FY-3$993.2M-$388.7M$142.0M—

FY-4-$41.8M-$137.0M-$287.1M—

Quarterly history (last 4)

PeriodRevenueOp IncomeNet IncomeFCF

FQ0$2.14B$29.4M$3.9M—

FQ-1$2.26B$25.5M-$8.6M—

FQ-2$2.11B-$41.2M-$36.0M—

FQ-3$2.00B-$1.6M$3.9M—

FQ-4$2.06B$48.0M$31.8M—

FQ-5$2.04B$28.5M$13.1M—

FQ-6$1.88B$6.1M$9.0M—

FQ-7$1.95B$30.2M$47.3M—

PeriodGross %Op %Net %FCF %

FQ0————

FQ-1————

FQ-2————

FQ-3————

FQ-4————

FQ-5————

FQ-6————

FQ-7————

PeriodAssetsEquityCashDebt

FQ0$5.61B$2.01B$1.08B—

FQ-1$5.41B$2.01B$943.8M—

FQ-2$5.43B$2.00B$964.0M—

FQ-3$5.25B$2.12B$1.38B—

FQ-4$5.54B$2.12B$1.57B—

FQ-5$5.35B$1.85B$1.46B—

FQ-6$4.89B$1.34B$1.15B—

FQ-7$5.27B$1.35B$1.54B—

PeriodOCFCapExFCFSBC

FQ0————

FQ-1$197.7M-$353.0M——

FQ-2————

FQ-3$100.3M-$398.3M——

FQ-4————

FQ-5-$44.0M-$232.2M——

FQ-6————

FQ-7$712.2M-$443.2M——

Valuation

Market price—

Market cap—

Enterprise value—

P/E—

Reported non-GAAP P/E—

EV/Revenue—

EV/Op income—

EV/OCF—

P/B—

P/Tangible book—

Tangible book$2.12B

Net cash-$476.9M

Current ratio1.5

Debt/Equity0.9

ROA1.1%

ROE2.7%

Cash conversion1.7%

CapEx/Revenue-5.0%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskMedium

Net cash is negative after subtracting total debt.

Industry benchmarks

Activity: Restaurants & Bars · cohort 3 companies

Metric3066.NGActivity

Op margin1.0%31.3% medp25 27.3% · p75 38.7%bottom quartile

Net margin0.7%25.4% medp25 22.2% · p75 28.6%bottom quartile

Gross margin67.4%53.4% medp25 32.5% · p75 67.0%top quartile

CapEx / revenue-5.0%4.5% medp25 3.7% · p75 8.5%bottom quartile

Debt / equity88.0%-162.1% medp25 -1197.0% · p75 101.3%above median

Observations

IR observations

Last actual EPS6.53 JPY

Last actual revenue7,969,220,000 JPY

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-03 10:25 UTC#01b3a633

Source: analysis-pipeline (hybrid)Generated: 2026-05-03 10:26 UTCJob: 08e7bff5